Custom, Excise & Service Tax Tribunal
Commissioner Of Service Tax, Mumbai vs Jubilant Enpro Pvt. Ltd on 23 May, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPEAL Nos. ST/354, 355, 368, 369, 370, 328/11 (Arising out of Orders-in-Appeal No. RBT/53-54/2011 dated 23.2.2011, No. RBT/74-76/2011 dated 28.2.2011 and No. RBT/37/2011 dated 11.2.2011 all passed by Commissioner of Central Excise (Appeals-IV), Mumbai-I) For approval and signature: Honble Mr. S.S. Kang, Vice President ======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Commissioner of Service Tax, Mumbai Appellant Commissioner of Service Tax, Mumbai-II Commissioner of Service Tax, Mumbai Vs. Jubilant Enpro Pvt. Ltd. Respondent Appearance:
Shri J.R. Sharma, Superintendent (AR), for appellant Ms. Puloma Dalal, C.A., for respondent CORAM:
Honble Mr. S.S. Kang, Vice President Date of Hearing: 23.5.2014 Date of Decision: 23.5.2014 ORDER NO The Revenue filed these appeals against the orders passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the rebate claims filed by the respondent.
2. I find that as per the provisions of Section 86 of the Finance Act, the Appellate Tribunal shall exercise the same powers and allow the same procedure as it exercises and follows in hearing of the appeal and making order under the Central Excise Act, 1944 in respect of service tax matters. As per the provisions of Section 35B of the Central Excise Act which are made applicable to the Service Tax, the Tribunal has no jurisdiction to entertain the appeal in the case of a rebate of duty where the order is passed by Commissioner (Appeals).
3. In view of the above provisions, I find that the appeals are not maintainable hence dismiss the same with liberty to the Revenue to approach the appropriate authority in accordance with law.
(Dictated in Court) (S.S. Kang) Vice President tvu 1 2